Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2018. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Required information [The following information applies to the questions displayed below.) Dyer, Inc., completed its first year of operations on December 31, 2018. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: $111,000 Income Statement, 2018 Rent Revenue Expenses: Salaries and Wages Expense $ 27,900 Repairs and Maintenance Expense 12,400 Rent Expense 8, 400 Utilities Expense 3,400 Travel Expense 2,400 Total Expenses Income 54,500 $ 56,500 You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $250 were not recorded or paid. b. The $340 telephone bill for December 2018 has not been recorded or paid. c. Depreciation of equipment amounting to $22,400 for 2018 was not recorded. d. Interest of $440 was not recorded on the notes payable by Dyer, Inc. e. The Rental Revenue account includes $3,400 of revenue to be earned in January 2019. f. Supplies costing $540 were used during 2018, but this has not yet been recorded. g. The income tax expense for 2018 is $6,400, but it won't actually be paid until 2019. View transaction list Journal entry worksheet 1 2 3 4 5 6 7 > Record the entry for wages for the last three days of December amounting to $250 that were not recorded or paid. Note: Enter debits before credits. Transaction General Journal Debit Credit a Record entry Clear entry View general journal